I would usually start dividing them into separate tables after 20-30 columns. However, this is really due to how you intend to use the data.
If you always need all the columns, then dividing them into separate tables will add unnecessary complexity and overhead. However, if there are groups of columns that are usually accessed together, then dividing along these rows with a ratio of 1-1 between tables can be useful.
This method can be useful if performance is a problem, especially if your table has large text columns.
Finally, I would repeat the other comments on the normalization posters. It is relatively rare to have 100 tables in one table, and maybe you need to normalize the table.
For example, the columns SETTING_1, SETTING_2, SETTING_3, SETTING_4 may be better in a separate table SETTINGS , which has a 1-lot relationship with the original table.
a'r
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